The tax regime "lavoratori impatriati" as of now is still available but starting from 2024 changes will be implemented - e.g. the amount of the tax benefit should be reduced to 50% and it should be applicable to individuals who have not been residents in Italy during the last 3 years. Further changes should be implemented but it is necessary to wait for the final text of the law to be approved by the Italian government by the end of the year.
